Results 21 to 30 of about 1,034,930 (373)
Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2020 Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax planning to minimize their tax abilities. This study aims to examine how capital intensity, inventory intensity, firm size, firm risk, and political connections,
Sugeng Sugeng +2 more
doaj +1 more source
Aggressive Tax Policy versus Aggressive Tax Planning [PDF]
SSRN Electronic Journal, 2020 While the world taxpayers focus on aggressive tax planning, the world jurisdictions try to deal with that especially under the leadership OECD. Until now, it is hard to say that jurisdictions are successful to solve this problem. And some other countries have started to take unilateral measures to combat aggressive tax planning, which the author ...
openaire +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2023 This study aims to analyze the effect of company characteristics and corporate governance on tax aggressiveness before and during the Covid-19 pandemic.
Risma Talia Saputri, Rr. Sri Handayani
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PERAN OECD DALAM MEMINIMALKAN UPAYA TAX AGRESIVENESS PADA PERUSAHAAN MULTINATIONALITY [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : OECD's Role in Minimizing Tax Aggressiveness Efforts at Multinationality Companies. This paper aims to prove the relation between multinationality transaction of tax heaven countries and the tax investigation toward the tax aggressiveness.
Hanindia Hajjar Damayanti, Dewi Prastiwi
doaj +1 more source
Tax Aggressiveness, Capital Structure, Corporate Governance Dan Firm Performance
International Journal of Economic Research and Financial Accounting (IJERFA), 2023 Based on agency theory, the purpose of this study is to test empirically the effect of tax aggressiveness, capital structure and corporate governance on firm performance. Multiple regression analysis was used to analyze three years of data (2017-2021) in
Agus Sihono +4 more
semanticscholar +1 more source
Environmental Uncertainty, Managerial Ability and Tax Aggressiveness
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2020 This research aims to examine the effect of environmental uncertainty on tax aggressiveness. Moreover, this research also examines the effect of managerial ability, as a moderating variable, in the relationship between environmental uncertainty and tax ...
Jessica Dhea Syarendra +1 more
doaj +1 more source
SAGE Open, 2023 This research examines the effect of diversification strategy on corporate tax aggressiveness activities with board effectiveness as the moderating variable.
Rilo Pramudito, S. Nuryanah
semanticscholar +1 more source
Family Ownership, Corporate Governance, and Tax Aggressiveness
Sriwijaya International Journal of Dynamic Economics and Business, 2021 Companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance.
Ida Subaida, Triska Dewi Pramitasari
doaj +1 more source
Jurnal Informatika Ekonomi Bisnis, 2023 This study aimed to identify the effect of environment, social, and governance, and financial distress on tax aggressiveness in Indonesia, with ceo's gender as a moderating variable.
Yassinta Agustini, Azwardi, Mukhtaruddin
semanticscholar +1 more source
Business: Theory and Practice, 2019 Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms’ total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN ...
Theresia Woro Damayanti
doaj +1 more source